Arizona Statutes
§ 42-18114 — Successful purchaser
Arizona·Title 42 Arizona Revised Statutes·Ch. 18 COLLECTION AND ENFORCEMENT·Art. 3 Sale of Tax Lien for Delinquent Taxes
A real property tax lien shall be sold pursuant to this article to the person who pays the whole amount of delinquent taxes, interest, penalties and charges due on the property, and who in addition offers to accept the lowest rate of interest on the amount so paid to redeem the property from the sale, which may not exceed the rate prescribed by, and computed pursuant to, section 42-18053. The lien bears interest at the bid rate from the first day of the month following the purchase of the tax lien.
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Related
Bauza Holdings, L.L.C. v. Primeco, Inc.
18 P.3d 132 (Court of Appeals of Arizona, 2001)
Ulan v. Pima County Board of Supervisors
145 P.3d 650 (Court of Appeals of Arizona, 2006)
Searle v. Allen
(Ninth Circuit, 2025)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited